WP No. 26115 of 2026 __________ Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 20-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 26115 of 2026 and W.M.P.No.28513 of 2026 Tvl Shri Ram Alloys Rep by its Proprietrix Smt Ramila Devi, S.No.32, Thillai Nagar, Echanari, Coimbatore-641021 ..Petitioner(s) Vs 1. The Assistant Commissioner ST FAC Podanur Assessment circle commercial Taxes Department Coimbatore, Tamilnadu 2. The Branch Manager ICICI Bank,1414A, Sathy Main Road,Ganapathy, Coimbatore ..Respondent(s) PRAYER: Writ Petition filed under Article 226 of The Constitution of India praying for the issuance of a Writ of Certiorarified Mandamus, calling for the records in and connected with the impugned order in GSTIN 33EKAPD5743R1ZV/2021-22 dated 08.12.2025 passed by the 1st respondent in Form GST DRC-07 and the consequential notice in Form GST DRC-13 issued to the 2nd respondent bank under Section 79 of the TNGST/CGST Act, 2017, and to quash the same as arbitrary, passed ex-parte, without jurisdiction, https://www.mhc.tn.gov.in/judis WP No. 26115 of 2026 __________ Page2 of 4 in gross violation of the principles of natural justice, and to direct the 2nd respondent bank to lift and release the attachment, withholding, lien, debit freeze, or garnishee effected in the petitioners bank account forthwith. For Petitioner(s): Mr.Shravan Kochar For Respondent(s): Ms.Amirta Poonkodi Dinakaran, Government Counsel (Tax) for R1 ********** ORDER An order dated 08.12.2025 is assailed on the ground that the petitioner did not have a reasonable opportunity to contest the tax demand on merits. 2. Ms.Amirta Poonkodi Dinakaran, learned Government Counsel (Tax), accepts notice on behalf of the 1st respondent. 3. On perusal of the impugned order, it is evident that such order was issued without hearing the petitioner. The writ petition has been filed after the period of limitation expired. 4. On instructions, learned counsel for the petitioner agrees to remit 25% of the disputed tax demand as a condition for remand. An endorsement to that effect has been made on the bundle. https://www.mhc.tn.gov.in/judis WP No. 26115 of 2026 __________ Page3 of 4 5. Subject to the condition that the petitioner remits 25% of the disputed tax demand within thirty days from the date of receipt of a copy of this order, the impugned order is set aside and the matter is remanded for re-consideration. After providing a reasonable opportunity to the petitioner, a fresh order shall be issued within three months from the date of remittance of 25% of the disputed tax demand. 6. The writ petition is disposed of on the above terms. Consequently, connected writ miscellaneous petition is closed. There shall be no order as to costs. 20-07-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No RNA To 1. The Assistant Commissioner ST FAC Podanur Assessment circle commercial Taxes Department Coimbatore, Tamilnadu 2. The Branch Manager ICICI Bank,1414A, Sathy Main Road,Ganapathy, Coimbatore https://www.mhc.tn.gov.in/judis WP No. 26115 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. RNA WP No. 26115 of 2026 and W.M.P.No.28513 of 2026 20-07-2026 https://www.mhc.tn.gov.in/judis